asked the Minister for Finance if he will state for each of the years 1938, 1939, 1945 and 1946: (a) the rate, if any, of customs duty payable on hats and caps wholly or mainly of felt and suitable for wear by men or boys; and (b) the amount of customs duty paid in respect of the import of such articles.
Written Answers. - Customs Duty on Hats and Caps.
(a) The rate of customs duty applicable to the articles referred to in the question during the years mentioned was 25 per cent. ad valorem.
(b) The net receipts of duty in respect of imports of such articles from 1st January, 1938 to 30th September, 1939, were as follows:—
|
Period |
Net Receipts |
|
£ |
|
|
Year 1938 |
12,990 |
|
1st January 1939, to 30th September, 1939 |
9,780 |
Particulars of the duty paid on imports of articles of the above-mentioned description during the last three months of 1939 and during the years 1945 and 1946 are not available.
The inability to furnish particulars of customs duty paid in respect of imports of articles of the above-mentioned description subsequent to the 30th September, 1939, is due to the fact that, as an economy measure in connection with the emergency, the compilation of statistics of customs duty by reference to official import list descriptions was discontinued as from the 1st October 1939. Since the latter date statistics of receipts of customs duty have been compiled by reference to tariff headings only.
The articles mentioned form only portion of those chargeable with customs duty as personal clothing and wearing apparel under Tariff Reference No. 57/9 and, consequently, separate particulars of the duty paid in respect thereof are not available in the case of imports subsequent to the 30th September, 1939.
asked the Minister for Finance if he will state, in respect of each of the years 1938, 1939, 1945 and 1946: (a) the rate, if any, of customs duty payable on hats or caps suitable for wear by men or boys and made otherwise than wholly or mainly of felt; and (b) the amount of customs duty paid on such articles imported.
(a) The rates of customs duty applicable to the articles referred to in the question during the years mentioned were as follows:—
|
1938 |
1939 |
1945 |
1946 1st January to 12th December |
||||
|
Full |
Preferential |
Full |
Preferential |
||||
|
% |
% |
% |
% |
% |
% |
||
|
(1) Hats and caps wholly or mainly of leather or leather substitute or proofed |
ad valorem |
60 |
60 |
37½ |
25 |
37½ |
25 |
|
(2) Top hats or hats and caps made wholly or mainly of woven tissue of wool or worsted |
,, |
60 |
60 |
37½ |
25 |
37½ |
25 |
|
(3) Hats and caps of other materials |
,, |
25 |
25 |
25 |
25 |
25 |
25 |
The operation of the customs duty on hats and caps of the above-mentioned descriptions was suspended as on and from the 13th December, 1946.
(b) The net receipts of duty in respect of imports of such articles from 1st January, 1938, to 30th September, 1939 were as follows:—
|
Period |
Net Receipts |
|
£ |
|
|
Year, 1938 |
540 |
|
1st January, 1939 to 30th September, 1939 |
562 |
Particulars of the duty paid on imports of articles of the above-mentioned descriptions during the last three months of 1939 and during the years 1945 and 1946 are not available.
The reasons given in the reply to the preceding question for the non-availability of particulars of receipts of customs duty in respect of imports of hats and caps made wholly or mainly of felt subsequent to the 30th September, 1939, apply equally in the case of imports of hats and caps of the descriptions referred to in this question.
asked the Minister for Finance if he will state for each of the years 1938, 1939, 1945 and 1946: (a) the rate, if any, of customs duty payable on raw materials or semi-manufactured articles suitable for use in the manufacture of hats and caps wholly or mainly of felt and suitable for wear by men and boys; and (b) the amount of customs duties paid in respect of the import of such articles.
(a) The customs duties chargeable on the principal raw materials suitable for use in the manufacture of hats and caps were as follows:—
|
1938 |
1939 |
1945 1946 |
|||
|
Full |
Pref. |
Full |
Pref. |
||
|
(1) Thread (cotton) ad valorem |
100% |
100% |
100% |
100% |
Duty suspended. |
|
(2) *Various descriptions of woven tissues of silk or artificial silk (in the piece) chargeable according to width and price per sq. yd. at the following rates. |
60% ad valorem (with Pref. rate 40%) |
Duties suspended |
|||
|
45% ad valorem (with Pref. rate 30%) |
|||||
|
1s. 6d. per sq. yd. (with Pref. rate Nil) |
|||||
|
8d. per sq. yd. (with Pref. rate Nil) |
* These duties were not chargeable during the whole of the years 1938 and 1939
The principal semi-manufactured articles, viz., hoods or shapes and leather bands, are exempt from duty if shown to the satisfaction of the Revenue Commissioners to be intended to be used for the manufacture of hats or caps.
(b) Particulars of receipts of customs duty in respect of imports of articles of the above-mentioned descriptions suitable for use in the manufacture of hats and caps are not available. The figures of duty available relate to imports of these articles for all purposes.